Book of Revenue and Expenditure – who must lead it?

  • individuals who earn income from non-agricultural economic activity and as a form of income tax have chosen general principles or a flat tax.
  • private companies, civil partnerships of natural persons, partnerships whose net revenues from sales of goods, products and financial operations for the previous financial year did not exceed the equivalent in Polish currency of EUR 1 200 000.

Scope of services to the “Book of Revenue and Expenditure”:

  • current business transaction records,
  • keeping records of purchases and sales,
  • drawing up of registers and VAT declarations,
  • PIT corporate income tax settlement,
  • compilation of PAS and tax returns,
  • keeping records of fixed assets,
  • keeping records of intangible assets,
  • keeping records of equipment,
  • settlement of contractors.

Revenue and expense ledger

In the event of commencement of activity or the obligation to keep the PKPIR (Tax Book of Revenue and Expenditure) during the tax year, the application should be submitted within 14 days of the commencement of the activity or the obligation to keep the book.

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